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1. The Defendant:
A. On August 17, 201, the details of attached Form 1 through 15, which were imposed on the passenger leisure industry for the Plaintiff, Inc., Ltd., respectively.
Reasons
1. Details of the disposition;
A. On November 1, 1987, the Plaintiff Large Leisure Industry (hereinafter “Plaintiff Large Leisure Industry”) operated the “large-Sacheon-gun’s Wocheon-gun’s Wocheon-gun’s Wocheon-gun’s Wocheon-gun’s Wocheon-gun’s Wocheon-gun’s Wocheon-gun’s Wocheon-gun’s Wocheon-gun’s Wocheon-do as the developer on November 21, 2008, the Governor of Gangwon-do designated and publicly announced the Plaintiff Large-Sacheon-gun’s Wocheon-gun’s Wocheon-gun’s Wocheon-gun’s Wocheon-gun’s Wocheon-gun’s Wocheon-gun’s Wocheon-gun as the developer (hereinafter “instant designation and public announcement”).
B. On February 6, 2009, the Plaintiff’s Grand Leisure requested the correction of the designation of the instant case by adding the Plaintiff’s Grand Leisure Co., Ltd. to the Plaintiff’s Grand Leisure Co., Ltd. (hereinafter “Sym-Syms”). The Governor of Gangwon-do approved the designation of the instant case on February 9, 2009.
After July 31, 2009, Plaintiff Dae-man Holdings Co., Ltd. (hereinafter “Plaintiff Dae-man Holdings”) merged with Dae-man Holdings. On September 3, 2009, the Gangwon-do Governor of Gangwon-do changed the Dae-do among the development entities of the instant designation and public announcement to the Plaintiff Dae-man Holdings upon the application of the Plaintiffs on September 3, 2009.
C. According to the tourism complex development project plan, the Plaintiffs acquired each real estate in the column for taxation in attached Form 1 related to the tourism business, including condominiums, youth hostels, dormitories, etc. (hereinafter “instant real estate”), and accordingly, from December 2008 to December 2010, the Plaintiffs filed an application for reduction or exemption pursuant to Article 277(1) of the former Local Tax Act with respect to the instant real estate with respect to the Defendant from December 2008 to December 6, 923,160,310, acquisition tax, registration tax, 2,335,217,910, special rural development tax, special rural development tax, 692,316,00 won, and local education tax, 10,467,417,737,760 won.
However, in relation to Article 277 (1) of the former Local Tax Act in the process of tax guidance in 2011, Gangwon-do is Article 55 of the Tourism Promotion Act.